E-tax transaction methods in Vietnam

E-tax transaction methods in Vietnam (Internet image)

1. E-tax transaction methods in Vietnam

Taxpayers may conduct e-tax transactions through:

- The GDT’s web portal.

- The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.

- Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.

- T-VAN service providers accepted by GDT to connect with its web portal.

- E-payment services of banks or IPSPs for the purpose of e-tax payment.

(Clause 2, Article 4 of Circular 19/2021/TT-BTC)

2. Register to use the e-tax transaction method in Vietnam

- Any taxpayer that conducts e-tax transactions through the GDT’s web portal shall register e-tax transactions as prescribed in Article 10 of Circular 19/2021/TT-BTC

- Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the system administrator.

- Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the competent authority.

- Any taxpayer that conducts e-tax transactions through a T-VAN service provider accepted by GDT to connect with its web portal shall register e-tax transactions as prescribed in Article 42 of Circular 19/2021/TT-BTC.

Within the same period of time, the taxpayer may only select to register to implement one of the tax administrative procedures specified in Point a Clause 1 Article 1 of this Circular via the GDT’s web portal, National Public Service Portal, web portal of the Ministry of Finance or a T-VAN service provider (except for the case specified in Article 9 of this Circular).

- Any taxpayer that selects to pay tax electronically through the e-payment service of a bank or IPSP shall carry out registration under the guidance of such bank or IPSP.

- Any taxpayer that has registered transactions with the tax authority by electronic means shall conduct transactions with such tax authority according to Clause 1 Article 1 of Circular 19/2021/TT-BTC by electronic means, except for the cases in Article 9 of this Circular.

(Clause 3, Article 4 of Circular 19/2021/TT-BTC)

3. Change in use of e-tax transaction method in Vietnam

 Any taxpayer that has registered the e-tax transaction method as specified in Point b Clause 3 of Article 4 of Circular 19/2021/TT-BTC is entitled to conduct e-tax transactions adopting the method mentioned in Point a Clause 2 of Article 4 of Circular 19/2021/TT-BTC without necessarily carrying out the registration as prescribed in Point a Clause 3 of Article 4 of Circular 19/2021/TT-BTC.

- Any taxpayer that has registered the e-tax transaction method as specified in Point d Clause 3 of Article 4 of Circular 19/2021/TT-BTC shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of Article 4 of Circular 19/2021/TT-BTC unregister from the e-tax transaction method as prescribed in Point d Clause 3 of Article 4 of Circular 19/2021/TT-BTC and register the e-tax transaction method as prescribed in Point a or b Clause 3 of Article 4 of Circular 19/2021/TT-BTC.

- Any taxpayer that has registered the e-tax transaction method as specified in Point c or d Clause 3 of Article 4 of Circular 19/2021/TT-BTC shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of Article 4 of Circular 19/2021/TT-BTC register the e-tax transaction method as prescribed in Point a or b Clause 3 of Article 4 of Circular 19/2021/TT-BTC.

(Clause 4, Article 4 of Circular 19/2021/TT-BTC)

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